This system is formulated to meet the needs of company management development, standardize company accounting work, improve the quality of accounting information, and strengthen financial management and economic accounting.
1. The company's finance should set up and use accounting subjects and account books in strict accordance with the Accounting Law of People's Republic of China (PRC) and the Provisions on Enterprise Financial Accounting Reporting formulated by the Ministry of Finance of People's Republic of China (PRC).
Account name and instructions for use:
1. Bank deposit: this account accounts for all kinds of deposits deposited in the bank of the department.
2. Cash: check the department's cash on hand.
3. Accounts receivable: this account accounts for the money collected from the purchasing unit or the receiving unit by the company in selling goods and providing labor services.
4. Prepaid account: this account accounts for the amount paid in advance by the company to the supplier according to the purchase contract.
5. Other receivables: this account accounts for all kinds of temporary receipts of the company except notes receivable and prepayments receivable.
6. Commodity inventory: accounting for various commodities purchased by the company.
7. Short-term investment: refers to the investment that can be realized at any time and is not prepared to be held for more than one year.
8. Accounts payable: this account accounts for accepted commercial bills issued by the company when foreign debts occur.
9. Accounts received in advance: this course accounts for the prepaid purchase money.
10. Other payables: this account accounts for non-purchase payments temporarily received by other units or individuals.
1 1. Payable wages: calculate the total wages payable by the enterprise to employees.
12. Taxes payable: this course accounts for various taxes payable.
13. Revenue from commodity sales: this account accounts for the revenue generated by the company's sales of commodities and provision of industrial services.
14. Profit of this year: this account accounts for the profit (or total loss) realized by the company this year.
Second, in order to strengthen the reflection and supervision function of accounting, enterprises adopt accounting law and accounting system promulgated by administrative and financial departments. Combined with the specific situation of this enterprise, this system is formulated.
1. All original vouchers must be complete, and the amount in words and figures must match. The original voucher must have an official seal, and the authentication procedures are complete. In short: the filling of the original vouchers should meet the requirements of the basic accounting standards.
2. When the original voucher is "invalid", the word "invalid" shall be marked, which shall be kept together with the stub and shall not be torn up.
3. Auditing of accounting vouchers: Accounting vouchers are filled in according to the original vouchers that have been audited and found to be correct. Written proof of using accounting classification to reflect the activities. The contents of the proof of charge to an account must be completely filled in according to the listed items, and stamped with private seals one by one. If problems are found in the registered accounting vouchers, timely notify relevant personnel to correct and deal with them.
4. The transmission and storage of accounting vouchers should be scientific and reasonable.
5. Audit of accounting books: check whether the accounting books are set up, registered or corrected according to the specified requirements, and whether the accounts are closed according to the specified rules, and correct the problems in time when found.
6. Audit of accounting statements: check whether the types of accounting statements are complete, whether the cross-checking relationship is connected, whether the figures are correct, and whether the project format and calculation meet the specified requirements.
Three. 1. Cash management system: set up cash and deposit journals to make detailed accounting of cash and bank deposits. Private non-companies are not allowed to borrow cash, and the maximum reserve fund is set at 800 yuan. Cash should be recorded in a timely manner, so that the accounts are consistent.
2. Transfer check management system: the buyer applies, the general manager approves, and the financial personnel issues the check. Borrowers shall not cross checks, issue long-term checks, or issue blank checks.
3. Accounting file management system: Accounting files refer to accounting professional materials such as accounting vouchers and accounting statements, and are important historical materials and evidence for recording and reflecting business. Accounting files should be kept within the time limit prescribed by the state. Financial personnel should be bound into volumes according to filing requirements. At the same time, strictly implement the security and confidentiality system, and do not pile up or disclose secrets at will.
Iv. 1, under the leadership of the chairman and general manager, hire personnel with accounting qualification certificates to be responsible for economic accounting.
2, financial accounting should be equipped with personnel with financial qualification certificate.
3, financial accounting division of labor details, according to the system, the company personnel should be responsible for their own work.
Verb (abbreviation of verb) This system is interpreted and revised by the board of directors.